Accounting-sheet



R. R. KING.

ACCOUNTING SHEET.

APPLICATION men APR.26. 1919.

1,323,226. Patentedllov. 25, 1919.

2 SHEETS-SHEEN I @mfimfig PURCHASES M May NAME Robert R. King.

' ADDRESS 1011 Monterio Ave., Robert R. King. RAT'NG A 1 Richmond-* iaii fi:; i-Y6 K;:ii one v mno cums: CREDIT rim HAL. NEW EAL.

Richmond, Va. March 1 16 O 16 O0 I 10 12 O 16 0O 28 5O 1 III! CLERK AR'fllZLI-5 CHARGE CREDIT Nl-TIMNI'I l r1 1 Previous B211 66 5 9 7S 65 4'7 40 8 C 10 37/ 5474o 975 hairs 53 75 12 6 00 l 9 75 15 75 15 so 55 15 75 66 1o 15 Cash ea 05 May 75 a 53 75 66 10 119 85 Flour 8 15 66 O5 119 85 53 80 Meat 2 8O 20 12 20 53 8O 66 O0 Butter 1 00 26 9 5O 66 0O 75 50 Matches 25 Bucket 5O 12 20 V 21' as Lard 1 25 Sugar 50 2 Beans Fish 25 Meat 5 0o "Feed 2 1y% s 'r5 so r we )Zobeelfi- Autumnal R. R..KING.

ACCOUNTING SHEET.

APPLICATION FILED APR. 26. 1919.

ZSHEETS-SHEET 2.

NAME

ADDRESS DKI'E MEMO CHARGE CREDIT OLD BAL. NEW BBL.

Salim! fioeciflii.

systemof accounting may require.

i rrrrnn snares rnrnnr orirron Bonn er Brennan Kine, or RICHMOND, VIRGINIA;

nooounrrne-snnnr;

To aZZco/romz't may-concern: I

Be it known that 1,". Bonner RICHARD KING, a citizen of the United States, residing at Richmond, in the county or l l'enrico and State of Virginia, have invented'certain.

new and useful improvements in Accounting-Sheets; and I do hereby declare the fol lowing to be a full, clear, and exaotdescription of the invention, such as-rwill' enable others skilled in the artto which it'appen' A further object of the invention is to provide a statement sheet properly "ruled and designated to receive from time to time during a predetermined period, entries of transactions, including items and amounts, together with a ledger sheet having a substantially unruled space approximating the size of the statement sheet, with another portion properly ruled and designated, to'be visible when the statementsheet is superposed thereon, presenting spaces for receiving totals from the statement sheet as the A further object of the invention is" to provide a ledger sheet properly ruled and said statement 'sheet being properly ruled and designated to receive at the beginning a balance from the ledger sheet, and presenting da1ly and final balances to be transferred to columns on'the ledger sheet properly designated to receive such items.

Hth these and other objects in view, the f invention comprises certain novel arrange ments of ruling and column designations as Figure 1 is a view of the ledger sheet with to accounting 7 Specificationof Letters Patent. Pafghfgd 25,1919;

. Application filed April'26, 1919. Serial No. 292,961. i

- the statement sheet superposed thereon and attached thereto for filing in combination.

Fig. 2 ls'a View of the ledger sheet With the statement sheet removed and without 7 items appearing thereon. V i

' In modern accounting systems it" is customary' to present to the customer periodically, as for instance, monthly, statements showing each item of purchase or other transaction during the period, with totals for the transaction of each day upon which the business was transacted, whether debit or credit, beginning with the balance, if any, carried over from the preceding period and ending with the balanceat the termination of such period; and to'employ ledgers into which arejposted' from the statement sheets the daily totals, and to carry out such daily totals in balances, so that at any time the ledger will showthe exact balance,"debit or credit, standing in the-name of the customer. For the purpose of facilitating the proper entry of the daily transactions, daily balances an-d total balances upon the-state- ,nient sheet; and the ledger sheet, the present size and ruling that thestatement sheet-may lee-attached thereto and both filed together, to bewithdrawn from the file and,stillconnected, insertedin a typewriting machine '80 invention provides a ledger sheet of such for the purpose of entering uponthe statement sheet the transactions for a-given day,

and simultaneously transferring to the.

ledger sheet the daily totals old and new balances; having before the operator simultaneously in the typewriting machine the statement sheet and the ledger sheet, thus preventing errors and adding to eliiciency. designated to receive dally balances of $pecifically, ale dger sheet 10 is provided, having atone side a space 11 corresponding approximately to the size of thestatement sheet 12, here shown at Fig. 'l as av monthly statement, which 'is the period usually and ordinarily covered in such statements.

' Upon the statement sheet in column 13 'will be entered the day of the-month, which will be designated at 14 at the top of the. state'- ment. The first item appearing upon the statement sheet will be the balance trans ferred from'the ledger sheet 10, in the case illustrated being the old balance appearing at the beginning of business for the month designated, and shown at 15; The Oldbalsheet it will he noted that the debit totals of each day appearing upon the statement is entered in column 18 off the ledger sheet, and also that the credit of each dateappea-r- .ing upon the statement sheet \villbe entered in column 19 of the ledger sheet.

7 The amounts appearing under the designations upon the ledger sheet as Old bal. and New bal. willbe, respectively, the old and new balances after the debits have been added and the credits subtracted. It. will also. be seen that the net balance appearing at 20 on the statement sheet is the final charge appearing under New bal. at 21 on the ledger sheet. There is no novelty claimed in the present application in the ma ner of designating the columns of either the statement sheet or theledg r sheet, or ofentering the charges, credits, or bala ces thereon, such accohnting being the modern accounting system. The invention in the present case resides, however, in so proportioning the ledger sh et that the statement sheet may be attached thereto and filed therewith, and inserted in a typevvriting machine in connection therewith, Without obscuring upon either or" the sheets the items, and facilitating reference to either the statement sheet or the ledger sheet during any predetermined period. lVhile it is the .intent to use the. invention by placing under the statement sheet 12 a similar sheet with an interposed'carbon sheet whereby a. carboncopy is secured, such carbon copy forms no part of the presentinvention and provides simply acopy for filing in the accounting system of the trader, for future reference as to accuracy of any balances or items appearing upon the ledger sheet after the original statement sheet has been delivered to the customer. i

In operation, at the time of the first transaction for a given period, as for instance the first transaction during a month, the ledger sheet of the customer is produced from the file and a new statement sheet attached. The first entry upon the statement sheet will be the last item appearing upon the ledger sheet the balance of the account. The transaction for the day will be entered in itemized form upon the statement sheet, and the balance transferred to the ledger sheet, which, being completed, Will be removed from the typewriting machine and, while still attached, -will be filed in whatever form of filing system 1s employed by the trader, 7 there to remain until another transaction is to be entered, whereupon the combined sheets are removed from the filing system,

, again inserted in conjunction in the typewriting 'machine, and the operation re-' peated; This is done as many times during the month or other period as it is found necessary to enter the daily or periodical transactions.

other accounting period .rthe statement sheet is removedfrom the ledgersheet and the.

ledgersheet filed away in the filing system unaccompanied by a statement sheet, to remain so until another transaction necessitatesgthe application thereto oi a nexvrstatement sheet.

What l claim is: V V 1. The combinatlon with a statement sheet, or a ledger sheethaving a ,substan tially: unruled portion. approximating the size of the statement sheet, and ruled por tion visible when the statement sheet is enperposed on the unruled portion, properly ruled and designated to receive balances appearing upon the statement sheet.

2. The combination with a statement sheet properly ruled and designated to re:

Attheend of the month or.

ceive items of transactions, ofa ledger sheet f having a portion adapted to receive the statement sheet attached thereto and superposed thereon, and another portion visible when the tatement sheet is so superposed,

properly ruled anddesignated to receive balances appearing upon the statement sheet' I 3. A ledger sheet having one side substantially, unruled and the opposite side ruled nated to receive the totals from the state ment sheet. I I

7 4. The combination With a statement sheet of a ledger sheet having substantially unruled portion approximating the size of the statement sheet and a ruled portion all;

parts of which are visible when the stateinent sheet is superposed upon the ledgerl sheet, said sheets being; properly ruled and designated to receive data other. V

In testimony whereof I ah'iX my signature.

ROBERT nionann KING.

to and from each 

